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Meaning of " any body corporate established"

Querist : Anonymous (Querist) 10 January 2012 This query is : Resolved 
Pls explain the meaning of " Any body corporate established" in relation to service tax.
DEFENSE ADVOCATE.-firmaction@g (Expert) 10 January 2012
what is your problem.
Querist : Anonymous (Querist) 10 January 2012
the liability to pay service tax is of 'Any body corporate established '. who will covered in the above ?
Raj Kumar Makkad (Expert) 11 January 2012
Visit the following link for the satisfaction of your query:

http://www.servicetax.gov.in/st-proc-home.htm
Deepak Nair (Expert) 11 January 2012
VAgue querry. Please be clear while putting a query.
Sailesh Kumar Shah (Expert) 11 January 2012
for definition of body corporate, read General Clauses act.
prabhakar singh (Expert) 11 January 2012
Mock few more words for answers or visit the site suggested.A body corporate is a juristic person.
Devajyoti Barman (Expert) 12 January 2012
rightly advised and agreed on it.
Querist : Anonymous (Querist) 12 January 2012
To clarify my query more :

For your ref -

In the Service Tax Rules, 1994 -

In relation to taxable services provided by a goods transport agency, where the consignor or consignee of goods is:

"any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage"

My query in precise is :

Whether Goods Transport Agency (GTA) is liable to pay service-tax , if transportation services are provided to a Sole Proprietorship firm, in the case of above Service-tax Rules ?
Sailesh Kumar Shah (Expert) 12 January 2012
Sole Proprietorship firm clearly out of ambit of mentioned rule.


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